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The Impact of Accounting Thought Direction of Fair value on the Relevance: An Applied Study of a Sample of the Listed Banks Listed in the Iraqi Stock Exchange
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In accounting studies, more than one method is used to measure income and balance sheets elements. One of these methods is called the fair value, which use to determine the assets and liabilities ad it includes the benefits or self-satisfaction ability. This paper aims to focus on the importance of fair value as a basis of accounting measurement and its effects to achieve the relevant characteristics by using the equation is used by (Kythreotis) in his research, And Also , Editing this equation depending on the financial data and information of Iraqi Banks as a case.

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Publication Date
Wed Dec 26 2018
Journal Name
Iraqi Journal Of Science
Biofilm Shows Independency from Hemolysin Genes Arsenal in Methicillin Resistant Staphylococcus aureus.
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Normally, bacteria exposed to antibiotics at sub minimal inhibitory concentrations (MIC) inside the host. Therefore, the current study aimed to comprehend the association among hemolysins, biofilm, as well as gentamicin resistance in local MRSA isolates. Around 35 Staphylococcus aureus locally isolated from different clinical specimens were employed in this study. Methicillin resistance was detected via cefoxitin disk diffusion and mecA amplification methods. MIC of gentamicin was estimated by broth microdilution method. Hemolysin genes involving hla, hlb, hld, and hlg were determined using multiplex polymerase chain reaction (PCR) technique. Microtiter plate method was employed for biofilm assessment in the presence and absence of gentamic

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Publication Date
Fri Jul 01 2022
Journal Name
International Journal Of Nonlinear Analysis And Applications
Pairwise connectedness in $ check ${$text ${$C$}$$}$ $ ech fuzzy soft bi-closure spaces
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The concept of Cech fuzzy soft bi-closure space ( ˇ Cfs bi-csp) ( ˇ U, L1, L2, S) is initiated and studied by the authors in [6]. The notion of pairwise fuzzy soft separated sets in Cfs bi-csp is defined in this study, and various features of ˇ this notion are proved. Then, we introduce and investigate the concept of connectedness in both Cfs bi-csps and its ˇ associated fuzzy soft bitopological spaces utilizing the concept of pairwise fuzzy soft separated sets. Furthermore, the concept of pairwise feebly connected is introduced, and the relationship between pairwise connected and pairwise feebly connected is discussed. Finally, we provide various instances to further explain our findings.

Publication Date
Thu Oct 16 2025
Journal Name
Sn Computer Science
Defending Digital Integrity: Advances in Media Forgery Analysis Research and Cybersecurity Development
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Publication Date
Sat Dec 31 2022
Journal Name
International Journal Of Intelligent Engineering And Systems
Dynamic Virtual Network Embedding with Latency Constraint in Flex-Grid Optical Networks
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Publication Date
Thu Nov 21 2019
Journal Name
Al-kindy College Medical Journal
Urinary Tract Infection Risk Assessment By Non- Thermal Plasma In Iraqis Patients
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Background: In the present study used device jet plasma needle with atmospheric pressure which  generates non thermal plasma jet to measure treatment potent with plasma against pathogenic bacteria  founded  in UTI  was inactivated with plasma at 10 sec,

Objective:. This work included the application of the plasma produced from the system in the field of bacterial sterilization , where sample of Gram- negative bacteria (Escherichia coli) were exposed to intervals (1-10)second . Midstream Urine samples swabs were obtained from patients with urinary tract infections.

Type of the study: Cross -sectional study.

Methods: The work were used i

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Publication Date
Mon Jan 01 2024
Journal Name
Fusion: Practice And Applications
Optimizing Task Scheduling and Resource Allocation in Computing Environments using Metaheuristic Methods
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Optimizing system performance in dynamic and heterogeneous environments and the efficient management of computational tasks are crucial. This paper therefore looks at task scheduling and resource allocation algorithms in some depth. The work evaluates five algorithms: Genetic Algorithms (GA), Particle Swarm Optimization (PSO), Ant Colony Optimization (ACO), Firefly Algorithm (FA) and Simulated Annealing (SA) across various workloads achieved by varying the task-to-node ratio. The paper identifies Finish Time and Deadline as two key performance metrics for gauging the efficacy of an algorithm, and a comprehensive investigation of the behaviors of these algorithms across different workloads was carried out. Results from the experiment

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Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Pharm. Sci. & Res.
Review and Description for Theretra alecto Boisduval 1827, (Lepidoptera: Sphingidae) in Iraq
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The current study included a review of the registration and description of the Theretra alecto Boi, 1827 (Levant hawk moth), samples were collected from various areas of the Baghdad belt and the provinces of the Middle Euphrates, confirmation in the description was on the most important parts of the body included the head and it's appendages, pronotum, wings as well as male and female genitalia. The morphological characteristics under study were enhanced by illustrations and images. Information on the locations and date of the collection was also confirmed. This study aims to identify the most important characteristics of the diagnosis of the species and the review of appearance variations, especially the analytical style of wings, coupling

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Publication Date
Sat Jun 30 2012
Journal Name
Iraqi Journal Of Chemical And Petroleum Engineering
Phenyl Thiourea as Corrosion Inhibitor for Mild Steel in Strong Hydrochloric Acid
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The inhibitive action of Phenyl Thiourea (PTU) on the corrosion of mild steel in strong Hydrochloric acid, HCl, has been investigated by weight loss and potentiostatic polarization. The effect of PTU concentration, HCl concentration, and temperature on corrosion rate of mild steel were verified using 2 levels factorial design and surface response analysis through weight loss approach, while the electrochemical measurements were used to study the behavior of mild steel in 5-7N HCl at temperatures 30, 40 and 50 °C, in absence and presence of PTU. It was verified that all variables and their interaction were statistically significant. The adsorption of (PTU) is found to obey the Langmuir adsorption isotherm. The effect of temperature on th

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Publication Date
Sun Nov 01 2015
Journal Name
Journal Of Engineering
Natural and Mixed Convection in Square Vented Enclosure Filled with Metal Foam
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Steady natural and mixed convection flow in a square vented enclosure filled with water-saturated aluminum metal foam is numerically investigated. The left vertical wall is kept at constant temperature and the remaining walls are thermally insulated. Forced convection is imposed by providing an inlet at cavity bottom surface, and a vent at the top surface. Natural convection takes place due to the temperature difference inside the enclosure. Darcy-Brinkman-Forchheimer model for fluid flow and the two-equation of the local thermal non-equilibrium model for heat flow was adopted to describe the flow characteristics within the porous cavity. Numerical results are obtained for a wide range of width of the inlet as a fraction

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Publication Date
Sat Jan 01 2022
Journal Name
Biomed Research International
Zerumbone‐Loaded Nanostructured Lipid Carrier Gel Enhances Wound Healing in Diabetic Rats
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This study investigated the healing effects of topical application of zerumbone, a well‐known anti‐inflammatory compounds loaded on nanostructured lipid carrier gel (Carbopol 940) (ZER‐NLCG) on excisional wounds in streptozotocin‐induced diabetic rats. Diabetic rats with inflicted superficial skin wound were topically treated with ZER‐NLCG, empty NLCG, and silver sulfadiazine cream (SSDC) once daily for 21 days. Wound tissue samples were analyzed for proinflammatory cytokines, namely, interleukin‐6 (IL‐6), interleukin‐1 β (IL‐1β), and tumor necrosis factor‐α (TNF‐α), hydroxyproline contents, catalase,

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